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SEC Company Response from Vanda Pharmaceuticals Inc. (VNDA) (CIK 0001347178) (VNDA) — Apr 7, 2006

Vanda Pharmaceuticals Inc. (VNDA) (CIK 0001347178)
Date: April 7, 2006 · CIK: 0001347178 · Accession: 0000950103-06-001064

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File numbers found in text: 333-130759

Date
April 7, 2006
Author
Vice President
Form
CORRESP
Company
Vanda Pharmaceuticals Inc. (VNDA) (CIK 0001347178)

Letter

Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549

Re:

Dear Sir/Madam:

In accordance with Rule 461 of the Securities Act of 1933, as amended (the “Act”), we hereby join in the request of Vanda Pharmaceuticals Inc. for acceleration of the effective date of the above-named Registration Statement so that it becomes effective at 2:00 p.m. (New York time) on Tuesday, April 11, 2006, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Act, please be advised that between March 28, 2006 and April 6, 2006, the undersigned effected the following approximate distribution of copies of the Preliminary Prospectus dated March 28, 2006 (the “Preliminary Prospectus”):

No. of Copies

Prospective Underwriters

3,074

Dealers

Institutions

3,621

Others

2,148

Total

9,016

In connection with the Preliminary Prospectus distribution for the above-reference issue, the prospective underwriters have confirmed that they are complying with the 48-hour requirement as promulgated by Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

Securities and Exchange Commission

April 7, 2006

Very truly yours,
J.P. MORGAN SECURITIES INC.

Show Raw Text
CORRESP
1
filename1.htm

J.P. MORGAN SECURITIES INC.

c/o J.P. Morgan Securities Inc.

  277 Park Avenue

  New York, NY 10172

    April 7, 2006

Re:

Vanda Pharmaceuticals Inc.

Registration Statement on Form S-1

Registration File No. 333-130759

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Dear Sir/Madam:

     In accordance with Rule 461 of the Securities Act of 1933, as amended (the “Act”), we hereby join in the request of Vanda Pharmaceuticals Inc. for acceleration of the
effective date of the above-named Registration Statement so that it becomes effective at 2:00 p.m. (New York time) on Tuesday, April 11, 2006, or as soon thereafter as practicable.

      Pursuant to Rule 460 under the Act, please be advised that between March 28, 2006 and April 6, 2006, the undersigned effected the following approximate distribution of copies of the Preliminary Prospectus dated
March 28, 2006 (the “Preliminary Prospectus”):

No. of Copies

Prospective Underwriters

3,074

Dealers

173

Institutions

3,621

Others

2,148

Total

9,016

     In connection with the Preliminary Prospectus distribution for the above-reference issue, the prospective underwriters have confirmed that they are complying with the 48-hour
requirement as promulgated by Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

Securities and Exchange Commission

      2

      April 7, 2006

  Very truly yours,

  J.P. MORGAN SECURITIES INC.

  Acting severally on behalf of themselves

      and the several Underwriters

  By:    J.P. Morgan Securities Inc.

By:

  /s/ Richard Sesny

Name:

Richard Sesny

Title:

Vice President